a c. A newly acquired subsidiary had pre-existing goodwill on its books. The parent company's consolidated balance sheet will not show any value for the subsidiary's pre-existing goodwill b. treat the goodwill similarly to other intangible assets of the acquired company, not show any value for the pre-existing goodwill unless all other assets of the subsidiary are stated at their full fair value. d. always show the pre-existing goodwill of the subsidiary at its book value. Pardolate Corporation paid $200,000 for a 60% interest in Arthropod Inc on January 1, 2005, when Arthropod had Capital Stock of $200,000 and Retained Earnings of $100,000. Fair values of identifiable net assets were the same as recorded book values. During 2005, Arthropod had income of $30,000, declared dividends of $10,000, and paid $5,000 of dividends. On December 31, 2005, on its separate balance sheet, Pardolate will have a investment in Arthropod account of $240,000, b. investment in Arthropod account of $218,000. c.goodwill of $33,333 d. dividends receivable of $3,000